A packing box with both decorative and packing functions according to the present invention comprises a base part for storing a product while forming the lower part of the packing box and a cover part for covering the base part. The base part and the cover part each include an inclined part. When the cover part covers the base part, the upper parts of the base part and the cover part are pressed against each other in the front-back direction in the packing box in which the base part and the cover part are formed in a shape of a rectangular parallelepiped so as to make the packing box stably stand on the ground. When the lower parts of the base part and the cover part of the packing box are pressed against each other in the front-back direction, the base part and the cover part become in the form of a rectangular parallelepiped again. Therefore, the packing box with both decorative and packing functions can change in shape depending on usage.
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